TMI Blog2018 (3) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... -2018 - CJ Ajit Singh And Manojit Bhuyan, JJ. For the Petitioner : Dr. Ashok Saraf For the Respondent : Mr. B. Sharma ORDER ( Ajit Singh, C.J. ) Heard on admission. Mr. B. Sharma, learned Standing Counsel, Central Excise, takes notice of the appeal on behalf of the respondent. Hence, no formal notice need be issued to the respondent. The appeal is admitted for hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, it can be said that there was willful suppression of facts with the intent to evade duty when the appellant acted on the basis of various decisions of the Tribunal holding the field though the said decision at a later date was reversed by the Apex Court more particularly when the fact of determining the market value of the excisable goods was computed after deducting the entire VAT an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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